Section 15 in The Rajasthan Municipalities Accounts Rules, 1963
15.
(1)The Board shall consider the audit note and the objection statement at a special meeting in which the audit note should be the only item on the agenda, held not more than one month after receipt of the note, together with an explanation on the part of the Municipal staff on each of the points raised in the note. The Board should also pass a resolution or resolutions expressing its opinion on each of the points. The action so taken shall be indicated on an interleaved copy or on the margin of the audit note, which shall be sent to the Controlling Authority direct within a fortnight after the holding of the meeting. A similar annotated copy shall be kept in the Municipal office and shall be placed before the inspecting officers.(2)Subsequent correspondence shall be conducted directly be tween the Board and the Controlling Authority as well as the Examiner, Local Fund Audit Department or the authorities to whom powers have been delegated in this behalf under sections 277 and 278 read with section 299. The latter may exercise his discretion on any points that may arise and may finally decide the issues unless he deems it necessary to refer any issue to Government before finalising it.
